Revenue Scotland

The taxes Revenue Scotland manages

Revenue Scotland is Scotland's devolved tax authority. It administers Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT) and Scottish Aggregates Tax (SAT), and is due to take on Air Departure Tax and the Scottish Building Safety Levy. Council tax and non-domestic rates are run by local authorities. Scottish Income Tax rates and bands are set by the Scottish Parliament, but HMRC collects and manages the tax, so questions about it go to HMRC.

LBTT returns for purchases and leases

The LBTT Return reports a notifiable purchase of land or property in Scotland, residential or non-residential, or the grant of a lease. It is due within 30 days of the effective date, with any tax paid at the same time. Solicitors and other agents file conveyance and lease returns in SETS once their organisation is registered. A buyer or tenant without a solicitor or conveyancer who needs to make a conveyance return or a first-time lease return asks the LBTT team by email for a paper form, as there is no online service for those.

Lease reviews, assignations and terminations

A notifiable lease brings later returns. The tenant makes an LBTT Lease Review return on every third anniversary of the lease's effective date, even when nothing has changed. A tenant who assigns the lease makes an assignation return, and responsibility passes to the new tenant. When the lease ends, a termination return recalculates the tax on the rent actually payable and may show more tax due or a repayment. Agents use SETS; tenants acting for themselves use the online portal without registering.

Additional Dwelling Supplement

The Additional Dwelling Supplement (ADS) is added to LBTT when a buyer purchases an additional dwelling in Scotland, such as a second home or a rental property, and applies to most residential purchases by companies. It is declared on the LBTT return and paid with the LBTT. A buyer who sells their previous main residence within the time allowed can claim it back: the original agent amends the return in SETS, a new agent sends the claim form RS-0005 by email, and a buyer without an agent uses the online claim.

Amending a return and claiming repayment

An LBTT or SLfT return can be amended in SETS for 12 months after its filing date. After that, overpaid tax can be claimed within five years of the filing date. Revenue Scotland does not accept amendments by phone.

Scottish Landfill Tax

SLfT is charged by weight on waste disposed of to landfill. Registered landfill operators file the SLfT Return for each quarterly accounting period, with payment, within 44 days of the quarter end. In SETS, waste data is typed in or uploaded as a CSV file in Revenue Scotland's template; the return declares standard rate, lower rate and exempt tonnage and claims credits for Scottish Landfill Communities Fund contributions, bad debt and permanent removals.

Scottish Aggregates Tax

SAT replaced the UK Aggregates Levy for aggregate commercially exploited in Scotland. Businesses that exploit taxable aggregate there, including suppliers elsewhere in the UK, register within 30 days. A registered business makes a SAT return in SETS for each accounting period, normally quarterly, and files and pays within 30 days of the period end, recording tonnage of rock, sand and gravel by site, certain exempt aggregate and any tax credits.